1.audit 审计 Hew
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2.attestation 鉴证 C=s1R;"H
3.credibility 可信赖程度 `E!N9qI?t$
4.audit of financial statements 财务报表审计 Vpr/
5.agreed-upon procedures 执行商定程序 o/C\d$i'
6.high levels of assurance 高水平保证 9_QP !,
7.compilation 编制 uA$<\fnz
8.reliability 可靠性 t\RF=BbJJ
9.relevance 相关性
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10.professional skepticism 职业谨慎 f8SL3+v
11.objectivity 客观性 etoo
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12. professional competence 专业胜任能力 sTOa
13.Senior/CPA-in-charge 项目经理 8E8N6
14.audit engagement letter 业务约定书 =56T{N
15.recurring audit 连续审计 eL4NB$Fb
16.the client 委托人 {tThy#
17.change CPA 更换注册会计师 R-Z~V
18.the existing CPA 现任注册会计师 [!
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19.the successor CPA 后任注册会计师 UG'bOF4
20.the preceding CPA前任注册会计师 zNY)'
21.issue the audit report 出具审计报告 `xz<>g9e
22.expert 专家 6Z`R#d #I
23.the board of directors 董事会 y$3;$ R^
24.knowledge of the entity‘ s business 了解被审计单位情况 <5G{"U+
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25.assess material misstatement risks评估重大错报风险 4GR!y)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8/t$d#xHI
27.a general knowledge of —— 初步了解―――的情况 +rIL|c}J
28.a more knowledge of—— 进一步了解的情况 1Nu1BLPm
29.the prior year‘s working papers 以前年度工作底稿 5OO'v07b
30.minutes of meeting 会议纪要 @]qBF]6
31.business risks 经营风险 7@6g<"I
32.appropriateness 适当性 2DB7+aZ*
33.accounting estimate 会计估计 (mtoA#X1:h
34.management representations 管理层声明 >6oOZbUY0
35.going concern assumption 持续经营假设 p-%|P]&
36.audit plan 审计计划 ~>0qZ{3J_
37.significant audit areas 重点审计领域 ,+g&o^T
38.error 错误 \}~s2Y5j
39.fraud舞弊 wBQF~WY
40.modified or additional procedures 修改或追加审计程序 Ew
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41.misappropriation of assets 侵占资产 .))v0
42.transactions without substance 虚假交易 /XudV2P-CA
43.unusual pressures 异常压力 wnTV|^Q
44.the suspected noncompliance 涉嫌存在违法行为 %+ FG ,d
45.materialiy 重要性 8vuCc=
46.exceed the materiality level 超过重要性水平 /)xlJUq
47.approach the materiality level 接近重要性水平 QI]Ih
48.an acceptably low level 可接受水平 BSq)RV/3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 +fx8mu
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50.misstatements or omissions 错报或漏报 ?:|-
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51.aggregate 总计 }n7th
52.subsequent events 期后事项 m%"uPv\
53.adjust the financial statements 调整财务报表 }pa9%BQI
54.perform additional audit procedures 实施追加的审计程序 -dv%H{
55.audit risk 审计风险 w'X]M#Q><
56.detection risk 检查风险 ;.wX@
57.inappropriate audit opinion 不适当的审计意见 UZEI
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58.material misstatement 重大的错报 M(d6Z2ibh
59.tolerable misstatement 可容忍错报 mR8W]'gl.L
60.the acceptable level of detection risk 可接受的检查风险